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Auto Rental

Required State License(s):  

An Auto Lessee must pay sales tax on purchase or charge USE tax on rental income. A Michigan sales tax license may be required.

You may call the Michigan Department of Treasury at (517) 636-4660 and request a Registration For Michigan Taxes form (518).

If leasing a truck, and its use is for hauling freight or package delivery, the leasing company is responsible for meeting PSC Motor Carrier requirements. Contact the Public Service Commission, Motor Carrier Division; (517) 241-6030.

Auto Lessee's financing purchases or arranging financing elsewhere, the Lessee must be licensed as an Installment Seller of Motor Vehicles. Contact the Department of Insurance and Financial Services for licensure information at 877-999-6442 or visit

Revised: 01/2020